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Self-employed: dates, terms and models of personal income tax and VAT to be presented at the Treasury in 2021

With the 2021 just released, There are some tax obligations that SMEs and the self-employed must follow. For most of these procedures, the Tax Agency has set deadlines for submitting documentation, models and forms.

It is broken down as follows:

January

Is about one of the months with the highest tax burden. Until January 20, the following are presented:

Model 111: quarterly statement of personnel and professional withholdings.

Model 115: quarterly statement withholding rents.

Model 123: quarterly statement withholdings of income from movable capital.

Model 368: quarterly declaration of VAT of the special regimes of telecommunications, radio broadcasting or television or electronic services.

Further, from January 1 to February 1 you must submit:

– Model 303: quarterly VAT return.

– Model 130: fractional payment of personal income tax, income on account of the rent.

– Model 131: Fractional payment of personal income tax, income on account of the Rent, Simplified Regime.

– Model 390: Annual summary of quarterly VAT returns.

– Model 180: Annual summary of the quarterly declarations of form 115 withholding rents.

– Model 190: Annual summary of the quarterly returns of form 111 withholding of personnel and professionals.

– Model 193: Annual summary of the quarterly returns of form 111 withholding of income from movable capital.

– Model 184: Annual informative statement that summarizes the income, expenses and profit obtained by some non-commercial companies.

February

In this month, model 347 is presented, a informative statement of operations with third parties carried out throughout the year whose total amounts are greater than € 3,005.06. It can be done from the February 1 to March 1, 2021.

March

In March The deadline for filing both forms 720 and 347 ends.

April

Once the first quarter has elapsed, it is necessary to submit the corresponding returns. Thus, from the April 1, 2021 to April 20, 2021 are credited:

– Model 111: quarterly statement of personnel and professional withholdings.

– Model 115: quarterly statement withholding rents.

Model 123: quarterly return withholding of income from movable capital.

– Model 368: Quarterly VAT declaration of the special regimes of telecommunications, radio broadcasting or television or electronic services.

– Model 303: quarterly VAT return.

– Model 130: fractional payment of personal income tax, income on account of the rent.

– Model 131: Fractional payment of personal income tax, income on account of the Rent, Simplified Regime.

– Model 202: the first installment payment period of Corporation Tax.

April June

From April 7, 2021 to June 30, 2021 are presented:

– Model 100: 2020 annual income statement.

Declaration of 2020 heritage.

July

In July it will touch resubmit documents for the second quarter of the year. Specifically, it will have to be done between the 1st and the 20th of that month:

– Model 111: quarterly statement of personnel and professional withholdings.

– Model 115: quarterly statement withholding rents.

– Model 123: quarterly return withholding of income from movable capital.

– Model 368: Quarterly VAT declaration of the special regimes of telecommunications, radio broadcasting or television or electronic services.

– Model 303: quarterly VAT return.

– Model 130: fractional payment of personal income tax, income on account of the rent.

– Model 131: Fractional payment of personal income tax, income on account of the Rent, Simplified Regime.

And from July 1 to July 26, 2021 Presents itself:

– Model 200: 2020 Annual Corporate Tax return.

October

In this month, it will be necessary to make the declarations corresponding to the third quarter. From October 1, 2021 to October 20, 2021 are presented:

– Model 111: quarterly statement of personnel and professional withholdings.

– Model 115: quarterly statement withholding rents.

– Model 123: quarterly return withholding of income from movable capital.

– Model 368: Quarterly VAT declaration of the special regimes of telecommunications, radio broadcasting or television or electronic services.

– Model 303: quarterly VAT return.

– Model 130: fractional payment of personal income tax, income on account of the rent.

– Model 131: Fractional payment of personal income tax, income on account of the Rent, Simplified Regime.

– Model 202: Second installment payment period of Corporation Tax.

November

Until November 2, 2021 you can present the Model 179, intended for those self-employed who have housing for tourism purposes. This is an informative statement. On the 5th of the same month The 2020 income payment period ends, in case of having divided the payment.

Further, November 30 is presented:

Model 232: Related-party operations and operations and situations related to countries or territories classified as tax havens in 2020.

– Deadline for Present form 303 of VAT self-assessment.

December

By last, from December 1 to 20 you must present Form 202, which corresponds to the third period of fractional payment of Corporation Tax. And the last day of 2020 ends the term to give up the Simplified direct estimate and objective estimate for the beginning of the year 2022.

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Melissa Galbraith
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